Greece Implements Electronic Procedure for Lifting Bank Account Seizures

Greece has introduced a new electronic system for lifting bank account seizures imposed by the tax administration for overdue public debts. The Independent Authority for Public Revenue (AADE) has detailed the application process, responsible departments, and the procedure for unblocking accounts for eligible individuals.

To have seizures lifted, taxpayers must meet several conditions simultaneously. They must have paid 25% of the debt subject to seizure, including interest and surcharges. The remaining debt must be settled through a payment plan or be under a payment suspension, as per law, court decision, or temporary order. Additionally, all other overdue debts, whether individual or joint liabilities, must be settled or paid by the application date.

The process is largely managed electronically through the myAADE platform, designed for faster taxpayer service and reduced bureaucracy. Applicants must submit their request via the "My Requests" application on the myAADE digital portal. The application is directed to the AADE service responsible for collecting the specific debt. If multiple seizures have been imposed by the same authority, all relevant details must be included in a single application.

The application must contain the taxpayer's details (individual or legal entity) and tax identification number (AFM), the bank or payment institution where the seizure was imposed, the seizure number and date, and the AADE service that issued the seizure. The responsible AADE service will review the request promptly and may request additional information before making a decision. The non-seizable amount for bank accounts has also been increased to 1,600 euros from the previous 1,250 euros. A crucial provision states that the lifting of seizure is granted only once per debtor.